Tax Question related to out of state investing

[Jack Smith]

Hey guys,

I asked two different CPAs this question and got two completely different responses so I figured I'd turn to you smart folks at BiggerPockets lol.

If I invest in an out of state property but live in another State, am I taxed at the out-of-state's tax rate on that income or by the tax rate of the State where I live?

Reason I ask is because I live in NYC which has insanely high income tax rates. Thanks!